Management of Intangibles based on Balanced Scorecard

Abstract

The aim of this paper is to find out about how should be managed the intangibles by case studies. Kaplan & Norton proposed to assess the readiness of human capital program for intangibles management. First there is an issue of whether the readiness assessment works for all of intangibles, or not. And there is the issue of whether we have to manage each intangible with the cause and effect relationship, or not. I suggest that we have to manage the relation among intangibles. In addition, I discuss about how should be companies managed the intangibles which support the strategy formulation.